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Cost modelling in logistics using time-driven ABC: Experiences from a wholesaler
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Document type | Article de périodique (Journal article) |
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Publication date | 2008 |
Language | Anglais |
Journal information | "International Journal of Physical Distribution and Logistics Management" - Vol. 38, no. 3, p. 172-191 (2008) |
Peer reviewed | yes |
issn | 0960-0035 |
Publication status | Publié |
Affiliations |
Louvain School of Management
- Accounting & Finance Ghent University - Accounting and Corporate Finance UCL - SSH/ILSM/ILSM - Research Institute of Louvain School of Management Acorn Systems, Houston, Texas, USA - / Université des Sciences et Technologies de Lille - / |
Keywords | Complexity theory ; Belgium ; Time study ; Distribution management ; Activity based costs |
Links |
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- Cooper, R. (1988), “The rise of activity‐based costing: part one: what is an activity‐based cost system?”, Journal of Cost Management, Summer, pp. 45‐54.
- Everaert, P. and Bruggeman, W. (2007), “Time‐driven activity‐based costing: exploring the underlying model”, Cost Management, Vol. 21 No. 2, pp. 16‐20.
- Foster, G., Gupta, M. and Sjoblom, L. (1996), “Customer profitability analysis: challenges and new directions”, Journal of Cost Management, Spring, pp. 5‐17.
- Keating, P. (1995), “A framework for classifying and evaluating the theoretical contributions of case research in management accounting”, Journal of Management Accounting Research, Vol. 7 No. 2, pp. 66‐86.
- Kaplan, R. and Anderson, S. (2004), “Time‐driven activity‐based costing”, Harvard Business Review, November, pp. 131‐8.
- Lin Binshan, Collins James, Su Robert K., Supply chain costing: an activity‐based perspective, 10.1108/eum0000000006286
- Norek Christopher D., Pohlen Terrance L., Cost Knowledge: A Foundation for Improving Supply Chain Relationships, 10.1108/09574090110806217
- Pohlen, T. and La Londe, B. (1994), “Implementing activity‐based costing (ABC) in logistics”, Journal of Business Logistics, Vol. 15 No. 2, pp. 1‐23.
- Shapiro, B., Rangan, K., Moriarity, R. and Ross, E. (1987), “Manage customers for profits (not just sales)”, Harvard Business Review, Vol. 65 No. 5, pp. 101‐8.
- Themido, I., Arantes, A., Fernandes, C. and Guedes, A.P. (2000), “Logistic costs case study: an ABC approach”, Journal of the Operational Research Society, Vol. 51, pp. 1148‐57.
- Varila Mikko, Seppänen Marko, Suomala Petri, Detailed cost modelling: a case study in warehouse logistics, 10.1108/09600030710742416
- Cobb, I., Innes, J. and Mitchell, F. (1994), “Activity‐based costing problems: the British experience”, Advances in Management Accounting, Vol. 2, pp. 63‐83.
- Kärkkäinen Mikko, Laukkanen Sanna, Sarpola Sami, Kemppainen Katariina, Roles of interfirm information systems in supply chain management, 10.1108/09600030710752505
Bibliographic reference | Everaert, Patricia ; Bruggeman, Werner ; Sarens, Gerrit ; Anderson, Steven R. ; Levant, Yves. Cost modelling in logistics using time-driven ABC: Experiences from a wholesaler. In: International Journal of Physical Distribution and Logistics Management, Vol. 38, no. 3, p. 172-191 (2008) |
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Permanent URL | http://hdl.handle.net/2078/70486 |